Performance Evaluation Of Fiscal Special Funds In Beijing Universities

In recent years, with the continuous development of economy, the capability of running schools and the scale of financial expenditure are increasing constantly. Based on the development, there are so many enormous reforms and innovations should be executed on the financial of colleges and universities. The low efficiency of financial fund expenditure is increasingly obvious. How to make full and effective use of financial resources, and change the present situation of the inefficient or ineffective financial investment is the key to change the present situation of financial fund expenditure. Currently, the financial special fund performance evaluation system of colleges and universities is not impeccable and there are lots of loopholes and shortcomings in them. Therefore, it is necessary to conduct concrete analysis according to the actual situation of the special financial funds from the budget to spending in colleges and universities and then carry on the summary.In the paper, on the basis of the relevant domestic and foreign scholars* researches, the financial funds of colleges and universities in Beijing are studied through the classical comparative analysis method, literature analysis method, the method of the combination of normative analysis and case study. The special funds of colleges and universities are regarded as a whole, aiming at the expected targets of the project application.This paper consider the process of the performance evaluation management of financial special funds as the guidance, in view of the budget reporting process of special funds. The performance target declaration is studied. Moreover, a set of performance evaluation management system strictly based on the performance targets is established so as to effectively solve the problems of financial special fund performance evaluation of colleges and universities, and further to improve their ability of financial budget management.